For the past years, marketing channel have significant changes. Retailer as terminal channel have new mode to gain profit. That is, non-business income increased and became major part of earnings.

然而，近年来中国企业的营销渠道正发生着深刻的变化，作为渠道终端的零售商业出现了新的盈利模式，即非营业收入剧增，并成为部分巨头的主要收益。

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Its recent rise in income tax and measures against non-domiciled folk has alienated much of the foreign business community in the UK.

英国最近提高所得税，以及一系列针对非定居人士的措施，已经疏远了相当大一部分驻英外国商界人士。

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The intermediary business of commercial Banks refers to the non - interest income business that does not influence the on - balance sheet assets and liabilities.

中间业务是指不构成商业银行表内资产、表内负债形成银行非利息收入的业务。

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This debt bias is based on the accounting rationale that interest is a tax-deductible cost of doing business while dividends are a non-deductible form of business income.

FORBES: Tax Code Rewards Debt, Penalizes Dividends

To buttress 469 there are rules to prevent income from your business (non-passive) from being converted to rental income (passive).

FORBES: Some Tax Developments Unrelated To The Fiscal Cliff Drama

As the figure below shows, non-corporate businesses generated 54 percent of net business income between 2004 and 2008.

FORBES: Taxing Non-Corporate Business Income